Local Government Pension Scheme Regulations (Northern Ireland) 2000

• (b) if the deceased had ceased to hold his employment on the date of his death (otherwise than by reason of death), he would have been entitled to a retirement pension under Part D (whether or not payable immediately), and

• (c) the deceased’s local government employment was a new employment for the purposes of Part I,

then the annual rate of the short-term pension is a rate equal—

• (i) if the retirement pension was not reduced under Part I, to the total of the deceased’s pensionable remuneration in the new employment and the annual rate of the retirement pension, or

• (ii) if the retirement pension was so reduced, to the total of the deceased’s pensionable remuneration in the new employment and the annual rate, if any, at which the retirement pension was payable.

21

• (1) Where—

• (a) a surviving spouse is entitled to a spouse’s long-term pension under regulation F2, and

• (b) the deceased’s local government employment was a new employment for the purposes of Part I,

then the annual rate of the long-term pension is the greater of—

• (i) the aggregate of—

• (I) half the annual rate of the member’s retirement pension, and

• (II) half the annual rate of the retirement pension to which the member would have been entitled in respect of the new employment if on the date of death the entitlement had arisen under regulation D7, and

• (ii) half the annual rate of the retirement pension to which the member would have been entitled if—

• (I) on the date of death the member had become entitled under that regulation, and

• (II) notice had been given under paragraph 9.

• (2) For the purposes of sub-paragraph (1)—

• (a) any increase in the deceased’s retirement pension under regulation D2(2), and

• (b) any reduction in that pension under regulation H2, or by virtue of a surrender under regulation D14,

shall be disregarded.

SCHEDULE F1 — Elections as respects widowers' pensions etc.

1

• (1) A married woman who—

• (a) was a member on 27th July 1989 and has since that date continuously been a member, and

• (b) is entitled to count a period of membership before 1st April 1972,

may, subject to sub-paragraph (3), give notice in writing to the Committee of any additional period which she wishes to count for the purposes of calculating any widower’s long-term pension payable in respect of her.

• (2) For the purposes of sub-paragraph (1), the reference to a woman having continuously been a member includes a reference to a woman who, having ceased to be a member—

• (a) became or becomes a member again within one month of so ceasing, or

• (b) became or becomes a member again within one month of returning to work in accordance with Article 111 of the Employment Rights (Northern Ireland) Order 1996⁷⁶ (which confers the right to return to work following pregnancy or confinement).

• (3) The additional period of which notice may be given by a woman under sub-paragraph (1) shall not exceed the length of her period of membership which is not, or is not treated for the purposes of regulation F7(3) as being, membership after 31st March 1972.

• (4) Notice given under sub-paragraph (1) shall be irrevocable, but, subject to the provisions of this paragraph, notice may be given on more than one occasion.

Elections under regulation E12 of the 1992 regulations

2

• (1) Where any woman—

• (a) duly elected under regulation E12(1)(b) or (2)(b) of the 1992 regulations (election by wife of dependant and permanently incapacitated husband), or

• (b) was a person to whom regulation E12(1)(a) of those regulations (unmarried woman with potentially eligible child) applied immediately before she ceased to be a pensionable employee (within the meaning of those regulations),

then, subject to sub-paragraph (2), the provisions of Part D relating to the amount of the retirement pension and the retirement grant, Parts F and G and paragraph 3 of Schedule BI apply in relation to her as if she were a man, and where sub-paragraph (a) applies, as if the husband in relation to whom the election was made were a woman.

• (2) Sub-paragraph (1) does not apply if—

• (a) the woman has given notice under paragraph 1(1) that she wishes to count any of her membership before 1st April 1972 for the purposes of calculating a widower’s long-term pension, or

• (b) if she ceases to be married to the husband in respect of whom the election under regulation E12(1) or (2)(b) of the 1992 regulations was made.

3

Where a woman died before 6th April 1988, Part G only applies in respect of her if—

• (a) she was a person to whom regulation E12(1)(a) of the 1992 regulations (unmarried woman with potentially eligible child) applied, or

• (b) in respect of whom an election under regulation E12(1)(b) or (2)(b) of the 1992 regulations had effect immediately before her death.

SCHEDULE K1 — Revival of rights for certain community scheme transferees

Persons to whom this Schedule applies

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Persons who ceased local government employment on or after 1st March 1993

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation of references to those claiming through a person

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE K2 — Mis-sold Pensions

Prescribed persons

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE L1 — The Committee

Part I — Constitution of the Committee

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II — Powers of the Committee

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III — Expenses And Allowances Payable By The Committee

24

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE M1 — Modification in special cases

Certain female nurses, physiotherapists, midwives and health visitors

In their application to members to whom regulation 50 of the 1981 regulations applied these regulations shall have effect subject to the modifications in the following paragraphs—

• (1) regulation B2(4) shall have effect as if for the figure “65” there was substituted the figure “60”;

• (2) regulation C2(1)(a) and (c) shall have effect as if for the words “60th birthday” there were substituted the words “55th birthday”;

• (3) paragraph 8(1)(a)(ii) of Schedule C4 shall have effect as if for the words “60 years” there were substituted the words “55 years”.

SCHEDULE M2 — Transitional and Transitory Provisions

Part I — General Provisions

1

In this Schedule “the revoked instruments” means the statutory instruments revoked by these regulations.

2

• (1) The substitution of these regulations for the revoked instruments does not affect the continuity of the law.

• (2) Anything done or having effect as if done under or for the purposes of a provision of the revoked instruments has effect, if it could have been done under or for the purposes of the corresponding provision of these regulations, as if done under or for the purposes of that corresponding provision.

• (3) Any reference, whether express or implied, in these regulations or any other instrument or document to a provision of these regulations shall, so far as the context permits, be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the revoked instruments has effect, a reference to that corresponding provision.

• (4) Any reference, whether express or implied, in any instrument or document to a provision of the revoked instruments shall be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of these regulations.

• (5) Any document made, served or issued on or after the commencement date which contains a reference to any of the revoked instruments shall be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of these regulations.

• (6) Where any provision of the revoked instruments (“the replacement provision”) re-enacted, with or without modification, a previous provision revoked by the revoked instruments (“the previous provision”), then, so far as is necessary to prevent the continuity of the law from being affected, any reference in these regulations to the replacement provision shall, so far as the context permits, be construed as including a reference to that previous provision.

3

Where—

• (a) these regulations revoke a provision (“the commencement provision”) relating to the coming into force of another provision (including a commencement provision deeming another provision to have had effect from a date earlier than that which would otherwise apply), and

• (b) the effect of that other provision is reproduced in a corresponding provision of these regulations,

the revocation does not affect the operation of the commencement provision, in so far as it is not specifically reproduced in these regulations but remains capable of having effect, in relation to the corresponding provision of these regulations.

4

• (1) The revocation by these regulations of any provision previously revoked subject to savings does not affect the continued operation of those savings.

• (2) The revocation by these regulations of a saving to which a previous revocation of a provision is subject does not affect the operation of the saving in so far as it is not specifically reproduced in these regulations but remains capable of having effect.

• (3) The revocation by these regulations of a provision which has effect as respects another provision of the revoked instruments (being a provision which is not reproduced in these regulations but continues in effect by virtue of this Schedule or the Interpretation Act (Northern Ireland) 1954 does not affect its operation as respects that other provision.

5

Where by virtue of Part II a reference in these regulations to anything has effect as respects any time before the commencement date as if it were a reference to another thing, then where any provision of the revoked instruments continues in effect (by virtue of this Schedule or otherwise) on and after that date, any reference in that provision to that other thing shall, so far as is necessary to give effect to it, have effect on and after that date with the appropriate modification.

Part II — Specific Provisions

Membership

6

• (1) References in these regulations to a member shall have effect as respects any time before the commencement date as references to a pensionable employee (and related expressions shall have effect accordingly).

• (2) Nothing in these regulations affects the date of the commencement of the membership of any person who is a member immediately before the commencement date.

• (3) Where immediately before the commencement date any person—

• (a) is eligible to be and is a member of the Scheme, or

• (b) has the right to make an election to join the Scheme,

by virtue of any provision of the 1992 regulations which is revoked by these regulations and is not re-enacted by them or is re-enacted with modifications, he shall notwithstanding the revocation or modification remain eligible to be a member, or as the case may be to make such an election, subject to the same terms and conditions as under that provision.

• (4) Without prejudice to the previous provisions of this paragraph—

• (a) no person who is a member of the Scheme immediately before the commencement date shall be ineligible for membership of the Scheme by virtue of anything in regulation B3 (definitions of whole-time, part-time and variable-time employment);

• (b) notwithstanding the revocation of paragraph 3 of Part III of Schedule 2 to the 1992 regulations, any person to whom that paragraph applied immediately before the commencement date shall continue to be treated as there mentioned.

Existing reckonable service etc.

7

Without prejudice to any other provision in these regulations, any period which immediately before the commencement date counted as a period of reckonable service for any purpose of the Scheme (including any period which counted by virtue of regulation E25 or E27 of the 1992 regulations)—

• (a) shall continue to be counted for that purpose as a period of membership of the same length as it then counted for that purpose,

• (b) if it counted as service in whole-time employment or part-time employment, shall count as membership in whole-time employment or, as the case may be, membership in part-time employment, and

• (c) if it counted as service before or after a particular date, shall count as membership before or, as the case may be, after that date.

War service

8

The revocation of Part F (war service) and regulation N4 (decisions by the Committee as to such service) of the 1992 regulations shall not affect—

• (a) any right to which a person is or would apart from the revocation become entitled under or by virtue of that Part; or

• (b) any decision made under that regulation or under regulation N8 (appeals) of those regulations as respects such a decision;

but, in so far as they continue to have effect by virtue of this paragraph, references in those provisions to reckonable service shall be taken, where appropriate, to be references to periods of membership.

Remuneration

9

• (1) Nothing in these regulations shall affect the meaning of “remuneration” as respects the calculation of any benefit in respect of a person who has ceased to be a member of the Scheme before the commencement date.

• (2) Where, apart from paragraph 7(b), a period of reckonable service in whole-time employment before the commencement date would count on and after that date as a period of membership in part-time employment, then for the purpose of calculating any benefit by reference to that period of service, paragraph 7 of Schedule D1 shall not apply (and accordingly the benefit shall be calculated, in so far as it relates to that period, by reference to pensionable remuneration which has not been increased by virtue of that paragraph).

Continuation of options under regulation S2 of the 1992 regulations

10

Nothing in these regulations shall affect the rights of any person who duly elected under regulation S2 of the 1992 regulations (application of those regulations to benefits in respect of former employments).

Resolutions

11

Where by virtue of any provision of these regulations which is not derived from a corresponding provision of the 1992 regulations, a resolution under these regulations is to make any particular provision or to be made in accordance with any procedure, then any corresponding resolution made under those regulations and continuing to have effect after the commencement date—

• (a) shall be deemed to have complied with that procedure, and

• (b) may be varied so as to make that particular provision.

SCHEDULE M3 — Subordinate legislation revoked

Year and Number	Title	Extent of revocation
1992/547	Local Government (Superannuation) Regulations (Northern Ireland) 1992	The whole regulations, except Part L and Schedule 19 and the other provisions of the regulations in so far as they continue to be required for the purposes of Part L and Schedule 19
1991/492	Local Government (Superannuation) (Reserve Forces) Regulations (Northern Ireland) 1991	All the Regulations
1998/337	Local Government Superannuation (Interchange) Regulations (Northern Ireland) 1998	All the Regulations
1998/41	Local Government (Superannuation and Compensation) (Institutions of Further Education) Regulations (Northern Ireland) 1998	Regulation 3 of Part II
1998/133	Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1998	All the Regulations
1999/218	Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 1999	All the Regulations
2000/23	Local Government (Superannuation) (Amendment) Regulations (Northern Ireland) 2000	All the Regulations

SCHEDULE M4 — Consequential Amendments

1

In regulation L5 of the 1992 regulations for “regulation E2”, “regulation E19(4)” and “regulation E19(2)” substitute respectively “Part D of the Local Government Pension Scheme Regulations (Northern Ireland) 2000”⁷⁷, “paragraph 4(1) of Schedule D1 to the Local Government Pension Scheme Regulations (Northern Ireland) 2000” and “regulation D1 of the Local Government Pension Scheme Regulations (Northern Ireland) 2000”.

2

In the Local Government (Superannuation) (Milk Marketing Board for Northern Ireland) Regulations (Northern Ireland) 1997⁷⁸—

• (a) in regulation 1(2)—

• (i) in the definition of “admitted employee” for “Regulation B5(2)” substitute “regulation B6(15)”; and

• (ii) in the definition of “the principal Regulations” for “the Local Government (Superannuation) Regulations (Northern Ireland) 1992” substitute “the Local Government Pension Scheme Regulations (Northern Ireland) 2000”.

• (b) in regulation 2 for “Regulation B5(10)” substitute “regulation B6(3)” and for “Regulation B5” substitute “regulation B6”.

Signed

Sealed with the Official Seal of the Department of the Environment on 19th May 2000.

John McConnell — A senior officer of the — Department of the Environment

Explanatory note

(This note is not part of the Regulations.)

These regulations retitle and consolidate, with amendments, the provisions of the Local Government (Superannuation) Regulations (Northern Ireland) 1992 (S.R. 1992 No. 547), (“the 1992 regulations”) as amended.

Part L (injury allowances) of the 1992 regulations has not been reproduced in these regulations as the allowances are not payable by the Committee out of the pension fund. For the time being therefore that part is not revoked by these regulations.

The principal changes are as follows—

1Regulation B2(1) reduces the minimum age of entry to the Scheme from 18 to 16 with effect from 1st October 1989.

2Regulation B3(3)(b) defines a whole-time employee as an employee whose contractual number of hours is not less than the number of hours stipulated as whole-time in his contract of employment. There are saving provisions in Schedule M2 in respect of Scheme membership before the commencement date of these regulations (“the commencement date”).

3Regulation B3(4)(ii) deals specifically with employees who work only those hours they are directed to work by their employers and whose contractual hours consequently vary in a non-cyclical fashion.

4With the exception of casual employees and re-entrants who must apply to join from the commencement date, Scheme membership is automatic for all whole-time and part-time employees irrespective of the number of hours per week or weeks per year they are working unless they opt, in writing, not to join or subsequently opt out (regulation B9).

5With retrospective effect from 1st April 1990 Scheme membership is automatic for all whole-time employees working at least 30 hours per week unless they opt, in writing, not to join or subsequently opt out (regulation B9(2)).

6Any period of employment on or after the commencement date during which a Scheme member is absent from duty through illness or injury (whether or not contributions have been paid) counts as a period of Scheme membership (regulation B13(1)(b)).

7Part-time Scheme members who work or have worked less than 15 hours per week are given the opportunity to pay contributions to count local government employment since 1st January 1993 as Scheme membership. Employers' contributions will also be payable by employers and former employers in respect of Scheme members who elect to pay such contributions (regulation C4).

8From the commencement date the definition of “remuneration” includes any payment or benefit specified in an employee’s contract of employment as being a pensionable emolument (regulation C1).

9With effect from 1st January 1993 regulation C6 implements, in respect of the local government pension scheme, the requirements of the Directive on the implementation of the principle of equal treatment for men and women in occupational social security schemes in relation to maternity leave (86/378/EEC, O.J. No. L225, 12.8.86, p. 40). The regulation provides for a female member on maternity absence to pay contributions on the rate of remuneration she is receiving during her absence (and to elect to pay contributions at the rate she was receiving at her last payment date) to count the period for which contributions have been paid as Scheme membership. (The EC Directive can be obtained from The Stationery Office Ltd, 16 Arthur Street, Belfast.)

10With effect from 2nd May 1995 regulation C12 and paragraph 3(1) of Schedule C5, make provision for part-time employees to purchase part-time added years. However, part-timers currently buying whole-time added years will continue to do so unless they elect under regulation C12(5) to change their original election.

11With effect from 2nd May 1995 the treatment of the enhancement of benefits on ill-health retirement for members with part-time Scheme membership is clarified. The additional period to be awarded is determined by reference to the actual length of the person’s Scheme membership and then proportionately reduced to its whole-time equivalent when calculating benefits. In the case of a person whose employment consists of a mixture of whole-time and part-time Scheme membership the additional period to be awarded is determined by reference to the formula in paragraph 4(3) of Schedule D3 unless a total of 13 years 121 days' actual whole-time Scheme membership has been completed, in which case the formula is not applied (regulation D7(2) and Schedule D3, paragraph 4(4)).

12Regulations D9(2), D11(2)(e) and D16(3) provide, with effect from 2nd May 1995, that women retiring on or after age 60 with less than 25 years' total membership are not required to accept immediate payment of Scheme benefits although, like men, they may opt to do so. Also, from the same date male members will no longer be prevented from electing to receive their retirement benefits before state pension age if their reduced pension is less than their guaranteed minimum.

13Regulation D16(5) removes an inequality whereby the pension of a man retiring at or after age 60 with less than 25 years' total membership, calculated in respect of membership from 17th May 1990, is subject to an actuarial reduction of up to 33% whereas that of a woman is not. A woman’s pension in respect of Scheme membership commencing on or after 6th April 1978 during which she has been contracted-out of the State Earnings Related Pension Scheme has been protected as a consequence of a requirement of the Social Security Pensions (Northern Ireland) Order 1975. The new regulation provides that a man’s pension will enjoy the same protection as that of a woman in respect of his Scheme membership from and including 17th May 1990. The amendment also provides that the protection for both men and women lasted only in respect of membership to 30th April 1995.

14Regulation E1 increases the death grant payable on death in service on or after 2nd May 1995 to two times rather than one times pensionable remuneration.

15As from the commencement date the Committee will have absolute discretion to decide who should receive a death grant (regulation E8).

16Spouses' pensions will no longer cease to be payable following remarriage or cohabitation on or after the commencement date (regulations F1 to F5).

17With effect from the commencement date the spouse of a female member who retires or dies in service will have the automatic right to a widower’s pension in respect of his wife’s Scheme membership after 31st March 1972 (regulation F7). A member with Scheme membership before 1st April 1972 may elect to include part or all of that membership (Schedule F1) in the calculation of the widower’s pension but her lump sum retirement grant will normally be paid at a reduced rate in respect of any period so included (Schedule D2, paragraph 3). This reduction can be avoided or, if appropriate, the period included, by the payment of extra contributions to the Scheme.

18With effect from 6th April 1988 the widower of a female member who dies after 5th April 1988 and before the commencement date is entitled to a pension based on her service after that date (regulation F11).

19Regulation G3(3) provides that children’s long-term pensions are comparable where no spouse’s long-term pension is payable irrespective of who is caring for the children.

20With effect from 6th April 1988, regulation G8(3) provides that pensions are payable for eligible children of female members. Also, from that date there is no longer a requirement that Scheme members must have completed a minimum period of total membership before their children are eligible for a pension.

21With effect from 6th April 1988 regulation G9 makes provision for minimum amounts of children’s long-term pensions to be awarded.

22Regulation H1 provides for the addition of interest on the late payment of benefits and returns of contributions.

23With effect from 2nd May 1995, regulation H6 provides for a member’s pension, other than his guaranteed minimum, to be commuted on retirement and paid to him as a lump sum when the member is in exceptionally serious ill-health. The Committee must be satisfied by medical advice that the expectation of life at retirement is less than one year. Commutation does not affect any spouse’s or children’s pensions payable after the death of the retired member.

24From the commencement date, the Committee can, only award ill-health retirement benefits, or the early payment of preserved benefits on ill-health grounds, when a certificate, confirming that the person will be permanently incapable until, at the earliest, age 65, is provided by an independent registered medical practitioner qualified in occupational health medicine (regulation J1).

25To comply with Article 50 of the Pensions (Northern Ireland) Order 1995 regulations J5 to J10 introduce arrangements for the resolution of disputes between a prospective member, member, deferred pensioner, pensioner, spouse or dependant on the one hand and the Committee on the other. A matter involving a disagreement relating to the Scheme must first be referred by the complainant to a person appointed by the Committee to review the first decision. If the complainant is dissatisfied with his decision, he may apply to the Committee for the decision to be reconsidered.

26Effective from 9th April 1997, regulation K17 makes provision in respect of members who were eligible to be Scheme members previously but who instead paid contributions to a personal pension plan as a result of which they have suffered loss, and the contravention is actionable under section 62 of the Financial Services Act 1986.Schedule C4 reflects overriding legislation introduced by the Finance (No 2) Act 1987 and the Finance Act 1989 and identifies different categories of members depending upon whether the individual joined, or is deemed to have joined, the Scheme before 17th March 1987, on or after 17th March 1987 and before 1st June 1989, or on or after 1st June 1989 or has elected to be treated as having joined the Scheme on that date and clarifies—athat the limit on an employee’s contributions under the Scheme, other than additional voluntary contributions, is linked to remuneration as defined in the regulations and not to the employee’s taxable earnings,bthat irrespective of age the maximum Scheme membership is limited to 40 years for the purposes of the calculation of benefits for members who joined or have elected to be treated as having joined the Scheme on or after 1st June 1989,cthat pensionable remuneration is limited to £100,000 for the purposes of calculating the retirement grant in the case of a person who joined the Scheme on or after 17th March 1987 and before 1st June 1989,dthat pensionable remuneration for the purposes of determining the contributions payable by, and the calculation of benefits payable to or in respect of members who joined the Scheme on or after 1st June 1989, cannot exceed the “permitted maximum” under the Finance Act 1989.Article 14 of the Superannuation (Northern Ireland) Order 1972 confers express powers to make regulations retrospective in effect. These regulations are to a certain extent retrospective, however, no one will be adversely affected by the retrospective provisions.

Footnotes

Statutory pension entitlement

References to members leaving employment to include optants-out

Additional periodical payments: “remuneration for the time being”

Power to agree notional remuneration

Functions of employing authorities and the Committee

Changes of employment in which membership is continued

Cessation of membership or employment

Separate treatment of AVCs from other contributions

Inward transfer of AVC rights

Over-provision: calculation and return of surplus funds

Supplemental

Death grants

Incomplete payments under provisions saved by this Schedule

Continuing provision relating to payments originally made under the 1981 regulations

Reduction of added years

Reduction of returned contributions in certain cases

Periods of absence

Part-timers

Multiple employments

Fee earners

Employees with notional remuneration

Alteration of terms in new employment

Proportional reduction in cases of two or more pensions

Duty to inform employers of application of Part I

Interpretation of references to those claiming through a person

Editorial notes